It is impossible to enjoy idling thoroughly unless one has plenty of work to do. There is no fun in doing nothing when you have nothing to do. Wasting time is merely an occupation then, and a most exhausting one. Idleness, like kisses, to be sweet must be stolen. - Jerome K. Jerome

“The verdict shows that promoters face serious jail time” but clients who follow their advice will face a lesser but still-serious risk, said JJ MacNab, a Maryland insurance analyst who attended the trial and is writing a book about tax deniers.

Even as Congress has reduced income tax rates, the tax denier movement has spread, fueled by high payroll taxes, political attacks on the Internal Revenue Service and anger among people who have not benefited from decades of strong overall economic growth.

Instead of prosecuting all offenders, the Justice Department brings cases against well-known individuals, hoping that widespread news coverage will encourage compliance, a policy known as general deterrence.

Tax deniers assert variously that the tax laws are valid but do not apply to them, that no law makes anyone liable for taxes and that the government tricks people into paying. Promoters of tax denial claim that people can legally stop paying income taxes by executing certain documents, or by not signing others, such as tax returns. Courts have rejected all of these arguments.